Non-Business Credit Forestry Removal Appeal
For Tax Year 2021, all parcels in Ashtabula County receiving the Ohio Forest Tax Law or CAUV Woodlands Credit had their Non-Business Residential Tax Credit removed as a result of Ohio Revised Code 319.302 which allows for farm land to recieve the Non-Business Residential Tax Credit but, "for purposes of this partial exemption, "farming" does not include land used for the commercial production of timber that is receiving the tax benefit under section 5713.23 or 5713.31 of the Revised Code and all improvements connected with such commercial production of timber."
Property Owners wishing to appeal the removal of the Non-Business Tax Credit on parcels in Ashtabula County receiving the Ohio Forest Tax Law or CAUV Woodlands Credit can do so through the Board of Revision if :
- The parcel appealing the removal of the non-business credit has 50.1% or more of their value in a residential, non-woodland purpose, ie home value and other residential improvements. The Board of Revision (BOR) can look at the status of the parcel and determine if there is a majority residential value (non-woodland, non-commercial credit activity) use. If so, the BOR can reinstate the non-business credit on a parcel which would meet the burden of proof for majority residential use.
- The parcel which can appeal the removal of the non-business credit would do so through the BOR Process using DTE Form 2, found here: https://auditor.ashtabulacounty.us/dnn/Real-Estate/Board-of-Revision . That deadline to appeal through the BOR is March 31st.
- Only parcels with a home on theim and with the Ohio Forest Tax Law or CAUV Woodlands Credit should appeal the removal of the Non-Business Tax Credit.
For questions, please contact Auditor David Thomas at 440-576-3785 or email@example.com